https://www.taxtmi.com/caselaws?id=797842 Contemporaneous evidence on intra-group support-service payments, including service rendition, benefits, costs and arm's-length character, may be admitted where limited response time and non-production provide sufficient cause. Its verification requires fresh transfer-pricing determination with opportunity to both sides. Reserve for Unexpired Risks cannot be added to book profit under clause (b) of Explanation 1 to section 115JB where it was not debited to the statement of profit and loss. The book-profit computation must therefore exclude such a reserve, consistently with the settled position. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797842 Contemporaneous evidence on intra-group support-service payments, including service rendition, benefits, costs and arm's-length character, may be admitted where limited response time and non-production provide sufficient cause. Its verification requires fresh transfer-pricing determination with opportunity to both sides. Reserve for Unexpired Risks cannot be added to book profit under clause (b) of Explanation 1 to section 115JB where it was not debited to the statement of profit and loss. The book-profit computation must therefore exclude such a reserve, consistently with the settled position. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797842